Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue

Line 33 If you are changing the amount of your farmland preserva‑

amended return (line 46 of Form 1X) and additional tax paid as a

tion credit, enclose a corrected Schedule FC or FC‑A with Form 1X.

result of a department adjustment to your return. Do not include

payments of interest or penalties.

If you are first claiming farmland preservation credit on this amended

return, enclose a completed Schedule FC or FC‑A along with the

For example, if the amount paid with your 2010 Form 1 was $50

required property tax bills and documentation.

and you later paid $35 additional tax on an assessment, fill in $85

on line 38 of Form 1X.

Caution If you claimed the farmland preservation credit using

Schedule FC on your original return, any change you make to

Line 40 Fill in the refund from your original 2010 return (not in‑

Wisconsin income (line 1 of Form 1X) may increase or decrease

cluding the amount applied to your 2011 estimated tax). This is

your credit. If this is the case, you must complete a corrected

the amount from:

Schedule FC.

• Form 1 – line 53

• Form 1A – line 37

Line 34 See the Form 1 instructions for information on the repay‑

• Form WI‑Z – line 18

ment credit.

This amount must be considered in preparing Form 1X since

Line 35 If you are changing the amount of your homestead credit,

any refund you have not yet received from your 2010 return will

attach a corrected Schedule H or H‑EZ to Form 1X.

be refunded separately from any additional refund you claim on

If you are first claiming homestead credit on this amended return,

Form 1X.

attach a completed Schedule H or H‑EZ along with the rent certifi‑

If your refund was reduced because you owed underpayment

cate or property tax bills.

interest or any penalties, fill in the amount of your refund before

If you claimed homestead credit on your original return, attach a

the reduction for underpayment interest or any penalty.

copy of your original Schedule H or H‑EZ to Form 1X.

Caution If your 2010 return was adjusted by the department, fill

in the refund shown on the adjustment notice you received. If the

Caution If you claimed homestead credit on your original return,

adjustment notice shows a tax due rather than a refund, complete

any change you make to Wisconsin income (line 1 of Form 1X)

line 38 instead of line 40.

may increase or decrease your credit. If this is the case, you must

complete a corrected Schedule H or H‑EZ.

Line 41 If line 40 is less than line 39, subtract line 40 from line 39

Line 36 If you are changing the amount of your veterans and

and fill in the result on line 41.

surviving spouses property tax credit or first claiming the credit,

If line 40 is more than line 39, subtract line 39 from line 40. Fill in

enclose copies of your property tax bills paid during 2010 and

the result on line 41 and put brackets around the amount.

proof of payment. Also enclose the certification from the Wisconsin

Department of Veterans Affairs if you did not previously submit it.

Line 44 If line 42 is less than line 43, subtract line 42 from line 43.

Fill in the result on line 44. If line 43 is a bracketed amount, do not

Caution If you are first claiming the veterans and surviving

complete line 44.

spouses property tax credit on this amended return, you must

also eliminate any school property tax credit, homestead credit,

The amount on line 44 will be refunded to you, except for any portion

or farmland preservation credit you may have claimed on your

applied to your 2011 estimated tax on line 45.

original return. You cannot claim any of these credits if you claim

the veterans and surviving spouses property tax credit.

We will figure interest and include it in your refund check. Interest

is at a rate of 9% per year from the due date of your 2010 return.

Line 37 The following refundable credits from Schedule CR are

However, interest is not allowed on (1) a refund issued within

claimed on line 37: enterprise zone jobs credit – Schedule EC;

90 days of the due date of the return or within 90 days of the date the

dairy manufacturing facility investment credit and dairy coopera‑

return was filed, whichever is later, (2) a refund due to an increase

tive credit – Schedule DM; meat processing facility investment

in homestead credit, or farmland preservation credit claimed on

credit – Schedule MP; film production company investment credit

Schedule FC, or (3) any portion of the refund which is applied to

and film production services credit – Schedule FP; woody bio‑

2011 estimated tax.

mass harvesting and processing credit – Schedule WB; and food

processing plant and food warehouse investment credit – Sched‑

Line 45 Fill in the amount to be applied to your 2011 estimated

ule FW. If you are changing the amount of any of these credits

tax. Any refund on line 44 will be reduced by this amount, or the

or first claiming one of these credits, enclose a corrected credit

additional tax you owe will increase by this amount.

schedule along with Schedule CR.

Generally, the amount filled in on line 45 must be the same as the

Line 38 Fill in the amount of tax you paid from the “Amount You

amount shown on line 54 of Form 1 or line 38 of Form 1A (or as

Owe” line on your original 2010 return. This would be:

adjusted by the department). However, if you file your amended

return during 2011, you may increase or decrease the amount to

• line 55 of Form 1

be applied to your 2011 estimated tax.

• line 39 of Form 1A

• line 19 of Form WI‑Z

Line 46 If the total of the amounts on line 42 and line 45 is greater

than line 43, you owe additional tax. Subtract line 43 from the total

Do not include payments of underpayment interest which may be

of lines 42 and 45. Fill in the result on line 46.

included on line 55 of Form 1 or line 39 of Form 1A.

Caution If line 43 is a bracketed amount because line 40 exceeds

If you did not pay the full amount shown on these lines, fill in only

line 39, treat the amount on line 43 as a positive amount and add

the portion that you actually paid. Also, include any additional

(rather than subtract) line 43 to lines 42 and 45 and fill in the total

tax that may have resulted if your original return was changed or

on line 46.

audited. This includes additional tax paid with a previously filed 2010

Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue - 2010 Page 4

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